本期盈餘 的英文怎麼說

中文拼音 [běnqīyíngyú]
本期盈餘 英文
current surplus
  • 本 : i 名詞1 （草木的莖或根）stem or root of plants 2 （事物的根源）foundation; origin; basis 3 （本錢...
  • 期 : 期名詞[書面語]1. （一周年） a full year; anniversary 2. （一整月） a full month
  • 盈 : Ⅰ動詞1. （充滿） be full of; be filled with 2. （多出來;多餘） have a surplus ofⅡ名詞（姓氏） a surname
  • 餘 : Ⅰ同「余」Ⅰ-Ⅳ1. Ⅱ名詞（姓氏） a surname
  • 盈餘 : 7000元 have a surplus of 7,000 yuan
  1. Hiding essence of life is the main physiology function of kidney, the essence in kidney is angry, be airframe life activity this, to airframe the physiology activity of each respect all is having all in all effect ; kidney advocate water fluid, basically be the aerification function that the essence in pointing to kidney enrages, to the body fluid inside body be defeated cloth and excrete, maintain the balance that the body fluid inside body metabolizes, the adjustment with rising very important action ; kidney advocate bone gives birth to pith, it is spirit of the energy in kidney has stimulative airframe to grow actually a of growth function main component, the rise and fall that the essence in kidney enrages, affect the growth of bone and growth not only, and the plentiful that also affects spinal cord and encephalon and development ; " tine is bone ", tine and bone give one cause together, the tooth also is filled by institute of gas of the energy in kidney raise, spirit of the energy in kidney is abundant, fall off the tooth is solid and not easily, if kidney is medium air of essence of life is inadequate, criterion the tooth becomes loose easily, inchoate even fall off ; kidney have one ' s ideas straightened out at 2 shade ( external genital organs and anal ), accordingly, frequent micturition, enuresis, urinary incontinence, make water little or anuria, all the aerification function with kidney is wrong about

    藏精是腎的主要生理功能，腎中精氣，是機體生命活動之本，對機體各方面的生理活動均起著極其重要的作用；腎主水液，主要是指腎中精氣的氣化功能，對于體內津液的輸布和排泄，維持體內津液代謝的平衡，起著極為重要的調節作用；腎主骨生髓，實際上是腎中精氣具有促進機體生長發育功能的一個重要組成部分，腎中精氣的盛衰，不僅影響骨的生長和發育，而且也影響脊髓和腦髓的充盈和發育； 「齒為骨之餘」 ，齒與骨同出一源，牙齒也由腎中精氣所充養，腎中精氣充沛，則牙齒堅固而不易脫落，若腎中精氣不足，則牙齒易於松動，甚至早期脫落；腎開竅於二陰（外生殖器和肛門） ，因此，尿頻、遺尿、尿失禁、尿少或尿閉，均與腎的氣化功能失常有關。
  2. By analyzing and studying the theory and practice difficulties of implementing eso motivation in domestic enterprise, and referring the essential character of the enterprise, especially the state - owned ones, the study suggest that the key point of theory and practice of designing motivation mechanism is property right system which need to establish modern enterprise system based on perspicuity of property right, that the key joint of designing and implementing eso is setting up the reasonable examination system for solving both the lack of incentive and restrict, recommending eva method as the performance examination system, and that the considerable relation of present and further for operating eso is connecting the short term incentive coming from the enterprise with the long term motivation from stock market

    分析和研究了中國企業實施期權激勵的理論與實施難點，結合我國企業特別是國有企業的本質特徵，提出了我國企業激勵機制設計的理論與實踐的結合點是產權制度，必須深化和加快建立以產權明晰為基礎的現代企業制度；指出了建立既解決激勵不足又完善約束機制的科學合理的考核制度是我國企業實行期權激勵的設計和實施的結合點，推薦採用經濟增加值法作為我國企業實行股票期權激勵的企業價值或業績考核體系；論述了改變公司經營者報酬結構，將以會計盈餘為基礎的短期激勵與以市場價值為基礎的長期激勵相結合是我國企業實行期權激勵的現實和未來的結合點。
  3. Investment income of a non - investment company, engaged in short - term or long - term investments, including dividends received under cost method and income recognized under the equity method based on the investor ' s percentage of ownership in the investee company ' s current period income

    凡非以投資為業之公司，因從事短期及長期投資，依成本法取得之股利收入，及依權益法按持股比例認列之被投資公司本期盈餘等投資收益屬之。
  4. As for listed companies, the long - term and excessive earnings management will finally lead to the adverse effect of the market and they will reap what they have sown

    而從上市公司本身而言，長期的、過度的進行盈餘管理會因最終引致市場的逆向反應而自食惡果。
  5. Capital structure is the rate of long term liabilities and sovereignty capital. different capital structure has a big effect to firm finance adventure, surplus of every stock, firm value

    資本結構是指長期負債額與主權資本的比例，不同的資本結構，對企業承擔的財務風險、每股盈餘、企業價值均會產生重大影響。
  6. To often be in " force empty season " ( see add civil " why does soybean futures appear easily force storehouse " ) suffer losing nominal for, corresponding strategy is through moving the storehouse comes the time of protracted complete a business transaction ( displacement reachs basic admiral storehouse annual 11, 1, march agreement, but, as a result of 1, agreement traded in march scale is not large, move commonly the main target that the storehouse operates was november agreement ), reduce the still can achieve make up the deficits and get surpluses even goal of the loss

    對于經常在「逼空季節」 （見附文「大豆期貨為何輕易出現逼倉」 ）遭受損失的空頭來說，相應的策略是通過移倉來拖延交割的時間（基本上將倉位移至每年的11 、 1 、 3月合約，但是，由於1 、 3月合約交易規模不大，一般移倉操作的主要對象是11月合約） ，降低損失之餘甚至還能實現扭虧為盈的目的。
  7. The surplus is uncertain because the incomes of life insurance company are uncertain, but the life insurance gives a guarantee benefits to the policy holder

    分紅保險就其產品保障的本質而言，與傳統保險沒有區別，其最大的特點在於定期計算產品的盈餘並就產品的盈餘在壽險公司和客戶之間進行分配。
  8. Some foreign literatures use the samples of our capital market, but the data is before 2000. however, there is something new after 2000. there are fewer national literatures investigating the timeliness of the annual announcements. after the comparisons and estimations of the foreign and national literatures, our sample consists of announcements between 1997 and 2004 and we investigate the effects of audit opinions and unexpected earnings on the timeliness of annual announcements and the interaction effect between them. the sample consist the announcements after 2000 and we consider our special background too, so it is more applicable to the chinese environment

    本文研究發現在審計意見相同的情況下，有負的未預期盈餘的公司比有正的未預期盈餘的公司公布年報的時間要晚;而在未預期盈餘的性質相同的情況下，沒有得到標準審計報告的公司比得到標準審計報告的公司公布年報的時間要晚;而且不僅未預期盈餘的方向會影響公司公布年報的時間，未預期盈餘的大小也會影響公司公布年報的時間;未預期盈餘和審計意見的類型存在相關關系;公司的股權性質也會影響公司公布年報的時間。
  9. Long - lived asset impairment has been of particular interest to regulators, academics, managers and business press, which is mainly because that long - lived assets usually have enormous amounts, and their impairment would have great impact on the book value of assets, accounting earnings and market returns, furthermore, accounting of asset impairment ca n ' t depart from estimates and forecasts, which allows firms to use the judgments to manage earnings

    長期資產減值是準則制定機構、會計理論界、企業管理者和商業媒體都很關心的問題，主要是因為長期資產數額巨大，其減值損失對資產的賬面價值、會計收益、資本市場上的股票收益都有很大的影響，而且其會計處理離不開估計和預測，企業可能會利用各種判斷進行盈餘管理。
  10. The empirical research in em forthers the acaden1ic thoughts of accrual - basis accounting, hastens the development of generally accepted accounting principles, and enriches the research measures in empirical accounting lots of literatures on em have been reported rece11tly however, researcheres have n ' t reached the consensus in most issues in this fieid much of the controversy over the interpretation of the literature ' s tindings is due to the extensive use of aggregate accruals models that mostly origil1ated from jones mode1 given the limlted theory, we have of how accruals behave in the absence of discretion, the task of identifying and controlling for potentially correlated o111itted variables is daunting indeed an alternative to study aggregate accruals is the 111ethodology for identifying earnings management developed by burgstahler and dichev ( l997 ) based on the distribution of earnings after management however, this measure is flawed by its silence about the form and extent of earnings management my dissertation intends to bridge the traditional aggregate accruals models and the new earnings distribution method, which is the first aim of this paper there is no doubt that earnings management is more rampant in china when compared with what has been documented for the west, since china ' s accounting standards are much too incomplete to of lbr clear guida11ce on many accounting transactions

    文章首先指出了研究盈餘管理的三種方法各自的優點及不足，然後創造性地發展了前人的研究手段，在傳統的瓊斯模型及新的盈餘分佈方法之間找到了溝通的橋梁，並建立了一個嶄新的模型：瓊斯?閾值模型。通過對美國18 ， 160家上市公司在1980 - 1999的20年間的40餘萬觀測樣本的實證研究表明，美國上市公司與我國上市公司一樣也存在著以獲取正盈餘及維持近期業績為目的的盈餘管理；公司經理人員使用可操縱性應計利潤為其管理盈餘的手段；經理人員因追求正盈餘或試圖維持近期業績而管理盈餘時體現出不同的行為方式。對美國上市公司的成功運用，證明我們的新模型在判斷盈餘管理存在與否、手段如何、動機怎樣等方面均比目前正在學術界流行的盈餘分佈法具有更強的檢測能力。
  11. Based on it, the paper built 3 hypotheses : ( 1 ) the companies treated special are likely to make income increasing accruals ; ( 2 ) they use discretionary accruals items to manage earnings ; ( 3 ) they are like to utilize current accruals to arrive at the goals. it is knew that the accounting standard of cash flow statement began at 1998 and we only can got the data from 1998, so the paper tested 31 companies as statistical samples by three different models, which are the deangelo model, industry model one and industry model two

    為此，論文僅以其中的31家摘帽st公司為樣本，按照實證研究的方法，首先建立了三點假設| ： 1 、摘帽st公司在摘帽當期會作出調高利潤的應計會計處理； 2 、摘帽st公司主要通過調整主觀應計利潤項目達到盈餘管理的目的； 3 、摘帽st公司會利用流動性應計項目進行盈餘管理。
  12. Last week s viewpoint drew attention to hong kong s record current account surplus, produced by the export and tourism boom

    上星期的專欄提到因為出口增長及來港遊客增加，所以本港的往來帳錄得盈餘。
  13. This is the first time since 19992000 that the consolidated account has recorded a surplus, and is mainly due to lower - than - expected expenditure and higher - than - expected revenue this year, capital revenue in particular

    。這是自一九九九二年度以來綜合帳目首次出現盈餘。出現盈餘的主因是本年度的開支較預期少，而收入，特別是非經營收入，則較原先估計為高。
  14. Available current surplus

    可動用本期盈餘
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